LABURPENA: Euskal Autonomia Erkidegoko Auzitegi Nagusiaren 2008ko ekainaren 13ko epaiak baliogabetzat jo zuen ofizioz Gipuzkoako Lurralde Historikoko Zergei buruzko martxoaren 3ko 2/2005 Foru Arauaren 247. artikuluaren bigarren paragrafoa. Zenbait kasutan, erreklamazio ekonomiko-administratiboa egin gabe, administrazioarekiko auziak zuzenean aurkezteko aukera ematen zuen. Araua baliogabe adierazteko argudiatu zuten ohiko zerga-prozedura administratibotik urruntzen zela (249. artikulua) eta ez duela betetzen Espainiako Konstituzioaren 149.1 artikuluaren 18. atala. Gainera, auzibide-legediaren gaineko Estatuaren eskumenari eragiten dio (Espainiako Konstituzioaren 149.1 artikuluaren 6. atala). Auzitegi Gorenak arrazonamendu hori berretsi zuen 2012ko urtarrilaren 26ko epaiaren bidez. RESUMEN: La Sentencia del TSJ del Pais Vasco de 13 de junio de 2008 declaro nulo, de oficio, el parrafo segundo del articulo 247 de la Norma Foral 2/2005, General Tributaria del Territorio Historico de Gipuzkoa, de 3 de marzo, que permitia, en determinados supuestos, interponer directamente recurso contencioso-administrativo, sin necesidad de plantear previamente reclamacion economico-administrativa. La declaracion de nulidad se baso en que la norma se apartaba del procedimiento administrativo comun tributario (articulo 249 LGT), vulnerando el articulo 149.1.18.a CE; afectando tambien a la competencia exclusiva del Estado en materia de legislacion procesal (articulo 149.1.6.a CE). El TS, en Sentencia de 26 de enero de 2012, confirmo este razonamiento. ABSTRACT: The judgment of the High Court of Justice of June 13th of 2008 declared null and void, ex officio, the second paragraph of article 247 of the Foral Norm 2/2005 on General Taxation of the Historical Territory of Gipuzkoa of March 3rd that allowed in some specific cases to lodge directly a contentious administrative appeal without previously filing an economic-administrative claim. The nullity was based on that the provision strayed from the tax common administrative procedure (article 249 General Taxation Law) infringing article 149.1.18 of the Constitution; affecting also the exclusive state competence on procedural legislation (article 149.1.6 Constitution). The Supreme Court by its judgment of January 26th, uphold this reasoning.
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